Medical Expense Tax Credit: The Complete List of What Qualifies

The Medical Expense Tax Credit (METC) is one of the most underused credits on Canadian tax returns. Most people claim prescriptions and dental, but the list of eligible expenses is much longer than you’d expect.

How the METC Works

You can claim eligible medical expenses that exceed the lesser of 3% of your net income or a set dollar threshold (approximately $2,759 for 2026 (indexed annually — confirm the exact figure each year)). The credit is calculated at the lowest federal tax rate.

You can claim expenses for yourself, your spouse/common-law partner, and dependent children under 18.

Important: claim on the lower-income spouse’s return. The 3% threshold is lower, which means a bigger credit.

Commonly Claimed Expenses

Prescription medications
Dental work (cleanings, fillings, crowns, orthodontics, dentures)
Eyeglasses and contact lenses
Laser eye surgery
Hearing aids

Expenses People Often Miss

Physiotherapy, chiropractic, osteopathy
Massage therapy (if prescribed by a doctor in your province)
Psychologist and psychotherapy fees
Acupuncture
Private health insurance premiums (including dental plans you pay yourself)
Travel costs for medical appointments over 40 km from home
Accommodation costs when travelling for medical care (if over 80 km)
Ambulance fees
Orthotics (with a prescription)
Wigs (for medical hair loss)
Gluten-free food cost premium (for diagnosed celiac disease)
Fertility treatment costs (IVF, etc.)
Medical cannabis (if authorized by a healthcare practitioner)
Service animals (costs of maintaining a trained guide or service dog)
Air conditioning (if required for a medical condition, with a prescription)

The 12-Month Claim Period

You don’t have to use the calendar year. You can claim any 12-month period ending in the tax year. This is useful if you had a cluster of medical expenses in, say, June 2025 to May 2026. You’d claim them on your 2026 return.

How to Claim

Gather all receipts for the 12-month period
Enter them on Line 33099 (for yourself, spouse, minor children) or Line 33199 (for other dependants)
Keep receipts for at least 6 years in case CRA asks for support

The Bottom Line

If you or your family had significant medical expenses, the METC can provide meaningful tax relief. The key is keeping receipts throughout the year and knowing what qualifies. Many families discover hundreds or thousands in unclaimed eligible expenses when they review the full list.

Not sure if your expenses qualify? Book a free consultation with FinGems and we’ll review your medical expenses together.